Cool Apple Limited - Filleted accounts

Registered number

06838557

Cool Apple Limited

Unaudited Filleted Accounts

30 September 2025

Cool Apple Limited
Registered number:		06838557
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	39,538			4,628
Cash at bank and in hand		87,252			25,942
		126,790			30,570

Creditors: amounts falling due within one year	4	(41,814)			(15,101)

Net current assets			84,976			15,469

Net assets			84,976			15,469

Capital and reserves
Called up share capital			1			1
Profit and loss account			84,975			15,468

Shareholders' funds			84,976			15,469

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




G Friel
Director
Approved by the board on 12 January 2026

Cool Apple Limited
Notes to the Accounts
for the period from 1 April 2024 to 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2025		2024
£			£

	Deferred tax asset	-		4,628
	Other debtors	39,538		-
		39,538		4,628


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	23,969		3,291
	Other creditors	17,845		11,810
		41,814		15,101


5	Other information

	Cool Apple Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 4, Manor Farm Buildings
	Churchend Lane, Charfield
	Wotton-under-Edge
	GL12 8LJ